Companies established in one of the following 24 countries

The VAT to be refunded is calculated as the difference between the VAT charged on goods (output VAT) and that deducted from expenditures (input VAT).

When the VAT eligible for deduction exceeds that collected on the sale of goods or services, the business has a VAT credit.

If the credit is not used to offset a later VAT payment, a company may, under certain conditions, claim a refund.

If your company is established in one of the following countries, the applicable regime is similar to that for companies established in the European Union:

  • Australia
  • Azerbaijan
  • Georgia
  • India
  • Iceland
  • Mexico
  • Moldova
  • Norway
  • South Korea
  • St. Bartholomew
  • South Africa
  • Aruba
  • Curacao
  • Ghana
  • Greenland
  • Faroe Islands
  • Mauritius
  • Japan
  • New Zealand
  • French Polynesia
  • Saint Martin
  • Sint Marteen
  • Tunisia
  • Ukraine

For more information about the regime applicable to foreign companies established in the European Union whose transactions are liable for VAT in France, please refer to the "International" heading, and then click on "Professionnel" and then "Entreprise étrangère, j'ai une activité en France sans établissement stable" and then "Je souhaite obtenir un remboursement de TVA ou de crédit de TVA."

MAJ le 28/06/2017